(1) By January 1, 2027, and annually thereafter, each municipality that provides electric, water, natural gas, or sewer utility services outside of its municipal boundaries shall provide a report to the Florida Public Service Commission which identifies, for each type of utility service provided by the municipality:(a) The number and percentage of customers that receive utility services provided by the municipality at a location outside the boundaries of the municipality;
(b) The volume and percentage of sales made to such customers, and the gross revenues generated from such sales;
(c) Whether the rates, fees, and charges imposed on customers that receive services at a location outside the municipality’s boundaries are different than the rates, fees, and charges imposed on customers within the boundaries of the municipality, and, if so, the amount and percentage of the differential; and
(d) The percentage of revenues generated from the provision of utility services that were used to fund or finance nonutility government functions or services of the municipality, and the percentage of the municipality’s nonutility budget that was funded by such revenues.
A municipality that fails to file the report required by this subsection is subject to the penalties provided in ss. 366.095 and 367.161.
(2) By March 31, 2027, and annually thereafter, the commission shall compile the information provided pursuant to subsection (1) and submit a report containing that information to the Governor, the President of the Senate, and the Speaker of the House of Representatives.
(3) Notwithstanding s. 367.171, the commission shall have jurisdiction over all utilities identified in subsection (1) for the limited purpose of enforcing the requirements of this section. This section does not otherwise modify or extend the authority of the commission provided by law with respect to any municipal utility that is required to comply with subsection (1). 
